Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a medium bowl, whisk together the flour, baking soda, and salt. Set aside.

In a saucepan over medium heat, melt the butter, stirring frequently until it turns a golden brown color and has a nutty aroma, about 5-7 minutes. Remove from heat and let cool slightly.

In a large mixing bowl, combine the browned butter, brown sugar, and granulated sugar. Mix until well combined.

Add the vanilla extract and eggs to the butter mixture, mixing until smooth.

Gradually add the dry ingredients to the wet ingredients, stirring until just combined.

Fold in the chocolate chips and toffee bits until evenly distributed.

Using a cookie scoop or tablespoon, drop rounded balls of dough onto the prepared baking sheet, leaving space between each cookie.

Bake for 10-12 minutes or until the edges are golden brown. The centers may look slightly underbaked; they will firm up as they cool.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.